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IMPG IGST not reflected in GSTR 3B

21 March 2021

Dear Friends,

We paid six IGST against Imports of Goods for the month of Feb'21. But, 4 transactions only reflected in 2B. So, we are not able to take ITC for two Imports IGST payments. Why this problem with ICEGATE? How do we bring this issues tobthe ICEGATE?

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5 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 22 March 2021

Yes you can claim ITC on those Import bill also which is not reflecting in Your 2B .
The only you require to keep Shipping Bill with you & can present the same if any notice being issue in this regard.

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CA Altamush Zafar (GST Consultant) (15971 Points)
Replied 22 March 2021

GSTR 2B doesn't show data for non computerized ports nor it shows data of imports through courier.
In case of imports take full itc as per books and maintain bill of entries accordingly

Mohanraj J (1178 Points)
Replied 22 March 2021

Dear Pankaj & Altamsush Bhai, thanks for your kind assistance. But, am not able to feed full IGST amount as per BOE, it is showing only 5% differences can be availed

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 23 March 2021

DEAR MOHANRAJ J

ITS LIMITATION OF GST PORTAL , SO IT DOESN'T MEAN THAT TAX PAYER SHOULD BE DEPRIVE OF AVAILING ITC IN THIS REGARD. YES YOU ARE CORRECT AS PER RULE 36(4) OF CGST ACT MAXIMUM 105% OF ELIGIBLE ITC OF 2A IS ELIGIBLE, BUT ONCE YOU HAVE RELEVANT CAUSE & DOCUMENTS THAT THE ITC AVAILED IS CORRECT THEN NEED NOT WORRY, IF ANY SCN BEING ISSUED YOU CAN PRESENT YOUR CASE WITH RELEVANT DOCUMENTS ACCORDINGLY.

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